Capital A/c C Current A/e C Purchases and Sale T Sundry Debtors and Creditors B Bills Receivable and Bill payable B Commission P Opening Stock T BA Building Parniture B Salaries P Wages Insurance Particulars Cash in hand 10% Government Bonds (Purchased on 1.1.2013)B(A) Rent and Taxes T Vicky Roma Vicky Roma Motor Car B Bad debts P Debit Amt. Z 3 Credit Amt. 1,500 1,42,000 SL 80,000 12,000 3,000 27,000 3,500 20,000 2,390 70,000 15,000 21,000 8,000 3,600 10,000 1,000 4,19,990 72,000 63,000 2,490 2,13,000 47,500 19,500 2,500 4,19,990 Adjustments: (1) Stock on hand on 31st March was valued at * 35,000. Vicky is allowed a salary of * 3,500 and Roma is entitled to get commission at 2% on sale (3) Depreciate Furniture at 15% and building at 10% p.a. 42,000 due from customer is not recoverable. (5) Insurance is paid for the year ended on 30th June, 2013. (6) Prepaid commission is 1,000 and pre-received commission is 700